On 15.5.19, the High Court granted BHP special leave to appeal against the Full Federal Court decision in CofT v BHP Billiton Limited [2019] FCAFC 4 [see related Tax Technical article]. The Full Federal Court had, by a 2-1 majority, allowed the Commissioner’s appeal from the AAT decision in MWYS and FCT [2017] AATA 3037 [see related Tax Technical article]. The case involved determining whether Billiton entities were ‘associates’ of BHP entities, for CFC purposes, under the ‘dual-listed’ structure, at the time.

FJM 17.5.19

[Tax Month – May 2019]

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